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Title 18

Displaying title 18, up to date as of 6/12/2026. Title 18 was last amended 5/28/2026.
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§ 367.2160 Account 216, Unappropriated retained earnings.

This account must include the balances, either debit or credit, of unappropriated retained earnings arising from earnings of the service company. This account must not include any amounts representing the undistributed earnings of subsidiary companies.